Writ petition filed by a taxpayer challenging the deemed applicability of a Board order regarding extended deadlines for Income-tax Settlement Commission applications. The court accepted the tendered copy of the order.
Petition stood disposed following tender of the Board's order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
923-wp 3702 of 2021.doc
1 / 2
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.3702 OF 2021
Rudra Pratap Tripathi ...Petitioner Vs. Income Tax Settlement Commission and Ors. ...Respondents
Mr. Aditya Ajgaonkar i/b. Mr. Tanveer Khan for Petitioner Mr. Sham V. Walve a/w. Pritesh Chatterjee for Respondents
---CORAM : K.R. SHRIRAM & AMIT B. BORKAR, JJ. DATED : 21st DECEMBER 2021
P.C. :
CBDT bearing F.No.299/22/2021-Dir (Inv.III)/174 in which paragraph 3 reads as under:-
"3. In view of the above, the Board in exercise of its power under clause (b) of sub-section (2) of section 119 of the Incometax Act, 1961 (the Act), in order to avoid genuine hardship to assessees authorizes the Commission of Income-tax, posted as Secretary to the Settlement Commission prior to 01.02.2021, to admit an application for settlement on behalf of the Interim Board filed after 31.01.2021, which is the date mentioned in subsection (5) of section 245C of the Act for filing such application, and before 30.09.2021 and treat such applications as valid and process them as "pending applications' as defined in clause (eb) of section 245A of the act."
V.A. Tikam
923-wp 3702 of 2021.doc
2 / 2
Walve states that Petitioner's application will also be considered subject to other conditions being fulfilled in accordance with law.
(AMIT B. BORKAR, J.)
( K.R. SHRIRAM, J.)
V.A. Tikam
2 issues framed by the court
Whether the petitioner's settlement application filed in March 2021 should be considered valid given the Board's order extending the filing deadline.
Whether the Board's order authorizing treatment of applications filed after 31.01.2021 as pending applications under sec. 245A(d) provides relief to the petitioner.
3 provisions across 1 enactments
Rudra Pratap Tripathi
Income Tax Settlement Commission
K.R. SHRIRAM
AMIT B. BORKAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
